Transitional provisions and savings6
Paragraph 36 is disregarded where, for the purposes of section 80 of VATA 19947 (credit for, or repayment of, overstated or overpaid VAT), the relevant date is on or before 31st March 2006.
Paragraph 36 is disregarded where, for the purposes of section 80 of VATA 19947 (credit for, or repayment of, overstated or overpaid VAT), the relevant date is on or before 31st March 2006.